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十四届五中全会通过的《中共中央关于国民经济和社会发展的“九五”计划和2010年远景目标的建议》中指出,在今后的十年内要“以建立现代企业制度为目标,通过资产存量的流动和重组,对国有企业实施战略性改组”,并指出这种改组要“形成兼并机制”。由于企业兼并是一项牵涉面广,政策性、法律性很强的企业行为,具有步骤多、操作复杂等特点,需要慎重对待。目前,我国企业兼并程序不规范,兼并
The “Ninth Five-Year Plan for the National Economic and Social Development and the Proposal on the Long-term Vision for 2010” passed by the Fifth Plenary Session of the 14th Central Committee of the Communist Party of China pointed out that it is necessary to “establish a modern enterprise system through the adoption of The flow and reorganization of the stock of assets and the strategic restructuring of state-owned enterprises, ”and pointed out that this restructuring should“ create a mechanism for mergers and acquisitions. ” As the merger of enterprises is a wide-ranging, policy-oriented and lawful corporate behavior with many steps and complex operations, it needs to be treated with caution. At present, the procedures of mergers and acquisitions in our country are not standardized and merged